Central Group Of Excise & Customs
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- Pages: 16
07/06/09
1
CENTRAL BOARD OF EXCIS E & CUSTOM Central Board of Excise and Customs (CBEC) is a part of the Department of Revenue under the Ministry of Finance, Government of India. It deals with the tasks of formulation of policy concerning levy and collection of Customs and Central Excise duties, prevention of smuggling and administration of matters relating to Customs, Central Excise and Narcotics to the extent under CBEC's purview.
CENTRAL BOARD OF EXCISE &
07/06/09
2
MISSION OF CBES vrealizing the revenues in a fair, equitable and efficient manner vadministering the Government's economic, tariff and trade policies with a practical and pragmatic approach vfacilitating trade and industry by streamlining and simplifying Customs and Excise processes and helping Indian business to enhance its competitiveness vcreating a climate for voluntary compliance by providing guidance and building mutual trust vcombating revenue evasion, commercial frauds and social menace in an effective manner
07/06/09
3
STRATEGIES OF CBEC vEnhancing the use of Information Technology vStreamlining Customs and Excise Procedures
vEncouraging voluntary compliance vEvolving cooperative initiatives vAssisting in the formulation of Tariff policies vCombating Revenue evasion, commercial frauds
vMeasuring conformance to service delivery stan
07/06/09
4
IMPORTANT ACTS RELATED TO CUSTOM
Customs Act, 1962 Customs Tariff Act, 1975
Other Relevant Acts -
Provisional Collection of Taxes Act, 1931 Foreign Trade (Development and Regulation) ◦ Foreign Trade (Regulation) Rules, 1993 ◦ Foreign Trade (Exemption from application Central Excise Act, 1944 Central Excise Tariff Act, 1985 Taxation Laws (Amendment) Act, 2006
07/06/09
5
RIGHTS AND CUSTOM RULES FOR PASSENGERS TO KNOW What is allowed to be taken and what is not? What is the limit? What are the different conditions? How do these rules apply in your case? What are the rules if it's a casual trip, or you are shifting your residence back to India? In case of any custom duty applicable on any of the items, then what is the amount you are suppose to pay? and so many other things!!!
07/06/09
6
Baggage Rules OF CUSTOM
No free allowances of two or more passengers be added up (pooled or combined) to bring more goods duty free or pay lesser duty. If the total exceeds the prescribed duty free allowance limit for a passenger, then customs duty has to be paid on the value which is in excess of the free allowance - Presently it is 35.7% One can carry 200 cigarettes or 50 cigars or 250 gms tobacco,Alcoholic liquors and Wines upto 1 litre each. :( Excess Alcoholic drinks and Tobacco products are charged at the rates applicable to their commercial imports and not at the usual excess baggage duty rate. )
07/06/09
7
Baggage Rules OFCUSTOM(Cont.)
Anything that is used for satisfying daily necessities of life are allowed duty free. Generally, the term includes items like all used items of personal wear, used cosmetics, used toiletries, umbrella, walking sticks, used shoes, hair dryer, hearing aid, shaving kit, spectacles, and one watch.
07/06/09
8
CLEARANCE OF INCOMING PASSENGERS (GREEN AND RED CHANNELS) For the purpose of Customs clearance of arriving
passengers, a two channel system has been adopted (i) Green Channel for passengers not having any dutiable goods. (ii) Red Channel for passengers having dutiable goods. However, (i) All the passengers shall ensure to file correct declaration of their baggage. (ii)Green channel passengers must deposit the customs portion of the disembarkation card to the custom official at the gate before leaving the terminal.
07/06/09
9
(Cont.)
(iii)Declaration of foreign exchange/currency has be made before the custom officers in the following cases :
(a)where the value of foreign currency notes exceed US $ 5000 or equivalent (b)where the aggregate value of foreign exchange including currency exceeds US $ 10,000 or equivalent - Passengers walking through the Green Channel with dutiable / prohibited goods are liable to prosecution/penalty and confiscation of goods. - Trafficking of Narcotics and Psychotropic substances is a serious offence and is punishable with imprisonment.
07/06/09
10
CITIZENS’ CHARTER
The Central Board of Excise and Customs,in the Ministry of Finance, is the apex body for administrating the levy and collection of indirect taxes of the Union of India viz. Central Excise duty, Customs duty and Service Tax, and for facilitating cross border movement of goods &services. In order to improve the delivery of its services, the Board has decided to formulate this Citizens’ Charter.
VISION Our Vision is to provide an efficient and transparent mechanism collection of indirect taxes and enforcement of cross border controls with a view to encourage voluntary compliance. 07/06/09
11
MISSION
Our Mission is to achieve excellence in the formulation and implementation of Customs, Central Excise and Service Tax laws and procedures aimed at: • realizing the revenues in a fair, equitable, transparent and efficient manner • administering the Government’s economic, taxation and trade policies in a pragmatic manner • facilitating trade and industry by streamlining and simplifying Customs, Central Excise and Service Tax processes and helping Indian business to enhance its competitiveness • ensuring control on cross border movement of goods, services and intellectual property • creating a climate for voluntary compliance by providing information and guidance • combating revenue evasion, commercial frauds and social menace • supplementing the efforts to ensure national security.
07/06/09
12
VALUES The strategy for achieving our mission shall comprise the following: • Benchmarking of operations and adopting best practices • Enhancing the use of information technology • Streamlining Customs, Central Excise and Service Tax procedures by employing modern techniques like risk management, nonintrusive inspections and accredited clients facilitation • Evolving cooperative initiatives with other government and private agencies and building partnerships with trade, industry and other stakeholders • Measuring conformance to service delivery standards • Developing professionalism through capacity building.
07/06/09
13
KEY FUNCTIONS AND SERVICES
REGULATORY FUNCTIONS
• Levy and collection of Customs and Central Excise duties and Service Tax • Registration and monitoring of units manufacturing excisable goods and service providers • Receipt and scrutiny of declarations and returns filed with the department • Prevention of smuggling and combating evasion of duties and service tax • Enforcement of border control on goods and conveyances • Assessment, examination and clearance of imported goods and export goods • Implementation of export promotion measures
07/06/09
14
SERVICE FUNCTIONS • Dissemination of information on law and procedures through electronic and print media • Enabling filing of declarations, returns and claims through online services • Providing information on the status of processing of declarations, returns and claims • Assisting the right holders in protecting their intellectual property rights • Responding to public enquiries relating to Customs, Central Excise and Service Tax matters • Providing Customs services such as examination of goods and factory stuffing of export goods at clients’ sites, as per policy.
07/06/09
15
!!!THANK YOU!!!
07/06/09
16
1
CENTRAL BOARD OF EXCIS E & CUSTOM Central Board of Excise and Customs (CBEC) is a part of the Department of Revenue under the Ministry of Finance, Government of India. It deals with the tasks of formulation of policy concerning levy and collection of Customs and Central Excise duties, prevention of smuggling and administration of matters relating to Customs, Central Excise and Narcotics to the extent under CBEC's purview.
CENTRAL BOARD OF EXCISE &
07/06/09
2
MISSION OF CBES vrealizing the revenues in a fair, equitable and efficient manner vadministering the Government's economic, tariff and trade policies with a practical and pragmatic approach vfacilitating trade and industry by streamlining and simplifying Customs and Excise processes and helping Indian business to enhance its competitiveness vcreating a climate for voluntary compliance by providing guidance and building mutual trust vcombating revenue evasion, commercial frauds and social menace in an effective manner
07/06/09
3
STRATEGIES OF CBEC vEnhancing the use of Information Technology vStreamlining Customs and Excise Procedures
vEncouraging voluntary compliance vEvolving cooperative initiatives vAssisting in the formulation of Tariff policies vCombating Revenue evasion, commercial frauds
vMeasuring conformance to service delivery stan
07/06/09
4
IMPORTANT ACTS RELATED TO CUSTOM
Customs Act, 1962 Customs Tariff Act, 1975
Other Relevant Acts -
Provisional Collection of Taxes Act, 1931 Foreign Trade (Development and Regulation) ◦ Foreign Trade (Regulation) Rules, 1993 ◦ Foreign Trade (Exemption from application Central Excise Act, 1944 Central Excise Tariff Act, 1985 Taxation Laws (Amendment) Act, 2006
07/06/09
5
RIGHTS AND CUSTOM RULES FOR PASSENGERS TO KNOW What is allowed to be taken and what is not? What is the limit? What are the different conditions? How do these rules apply in your case? What are the rules if it's a casual trip, or you are shifting your residence back to India? In case of any custom duty applicable on any of the items, then what is the amount you are suppose to pay? and so many other things!!!
07/06/09
6
Baggage Rules OF CUSTOM
No free allowances of two or more passengers be added up (pooled or combined) to bring more goods duty free or pay lesser duty. If the total exceeds the prescribed duty free allowance limit for a passenger, then customs duty has to be paid on the value which is in excess of the free allowance - Presently it is 35.7% One can carry 200 cigarettes or 50 cigars or 250 gms tobacco,Alcoholic liquors and Wines upto 1 litre each. :( Excess Alcoholic drinks and Tobacco products are charged at the rates applicable to their commercial imports and not at the usual excess baggage duty rate. )
07/06/09
7
Baggage Rules OFCUSTOM(Cont.)
Anything that is used for satisfying daily necessities of life are allowed duty free. Generally, the term includes items like all used items of personal wear, used cosmetics, used toiletries, umbrella, walking sticks, used shoes, hair dryer, hearing aid, shaving kit, spectacles, and one watch.
07/06/09
8
CLEARANCE OF INCOMING PASSENGERS (GREEN AND RED CHANNELS) For the purpose of Customs clearance of arriving
passengers, a two channel system has been adopted (i) Green Channel for passengers not having any dutiable goods. (ii) Red Channel for passengers having dutiable goods. However, (i) All the passengers shall ensure to file correct declaration of their baggage. (ii)Green channel passengers must deposit the customs portion of the disembarkation card to the custom official at the gate before leaving the terminal.
07/06/09
9
(Cont.)
(iii)Declaration of foreign exchange/currency has be made before the custom officers in the following cases :
(a)where the value of foreign currency notes exceed US $ 5000 or equivalent (b)where the aggregate value of foreign exchange including currency exceeds US $ 10,000 or equivalent - Passengers walking through the Green Channel with dutiable / prohibited goods are liable to prosecution/penalty and confiscation of goods. - Trafficking of Narcotics and Psychotropic substances is a serious offence and is punishable with imprisonment.
07/06/09
10
CITIZENS’ CHARTER
The Central Board of Excise and Customs,in the Ministry of Finance, is the apex body for administrating the levy and collection of indirect taxes of the Union of India viz. Central Excise duty, Customs duty and Service Tax, and for facilitating cross border movement of goods &services. In order to improve the delivery of its services, the Board has decided to formulate this Citizens’ Charter.
VISION Our Vision is to provide an efficient and transparent mechanism collection of indirect taxes and enforcement of cross border controls with a view to encourage voluntary compliance. 07/06/09
11
MISSION
Our Mission is to achieve excellence in the formulation and implementation of Customs, Central Excise and Service Tax laws and procedures aimed at: • realizing the revenues in a fair, equitable, transparent and efficient manner • administering the Government’s economic, taxation and trade policies in a pragmatic manner • facilitating trade and industry by streamlining and simplifying Customs, Central Excise and Service Tax processes and helping Indian business to enhance its competitiveness • ensuring control on cross border movement of goods, services and intellectual property • creating a climate for voluntary compliance by providing information and guidance • combating revenue evasion, commercial frauds and social menace • supplementing the efforts to ensure national security.
07/06/09
12
VALUES The strategy for achieving our mission shall comprise the following: • Benchmarking of operations and adopting best practices • Enhancing the use of information technology • Streamlining Customs, Central Excise and Service Tax procedures by employing modern techniques like risk management, nonintrusive inspections and accredited clients facilitation • Evolving cooperative initiatives with other government and private agencies and building partnerships with trade, industry and other stakeholders • Measuring conformance to service delivery standards • Developing professionalism through capacity building.
07/06/09
13
KEY FUNCTIONS AND SERVICES
REGULATORY FUNCTIONS
• Levy and collection of Customs and Central Excise duties and Service Tax • Registration and monitoring of units manufacturing excisable goods and service providers • Receipt and scrutiny of declarations and returns filed with the department • Prevention of smuggling and combating evasion of duties and service tax • Enforcement of border control on goods and conveyances • Assessment, examination and clearance of imported goods and export goods • Implementation of export promotion measures
07/06/09
14
SERVICE FUNCTIONS • Dissemination of information on law and procedures through electronic and print media • Enabling filing of declarations, returns and claims through online services • Providing information on the status of processing of declarations, returns and claims • Assisting the right holders in protecting their intellectual property rights • Responding to public enquiries relating to Customs, Central Excise and Service Tax matters • Providing Customs services such as examination of goods and factory stuffing of export goods at clients’ sites, as per policy.
07/06/09
15
!!!THANK YOU!!!
07/06/09
16
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